大数据与企业内部审计融合发展探析

社会信息化进程的加快和创新,已经成为我国经济社会发展的新常态,特别是大数据在诸多领域的全面应用,已经深刻影响到企业经济发展的方方面面。本文运用规范研究阐述了大数据的应用对企业内部审计工作发挥的重要作用和产生的积极影响,剖析了在实践中面临的一些困难和挑战,分析了适用性,提出了重视人才队伍建设、积极利用新技术改进内部审计工作、强化企业内外部信息交流与共享等促进大数据与内部审计融合发展的对策及建议。

Accelerating and innovating the process of social informationization has become a new normal of China’s economic and social development,especially the comprehensive application of big data in many fields,which has deeply affected all aspects of enterprise economic development.This paper expounds the important role and positive influence of the application of big data on the internal audit work of enterprise groups by normative research,analyses some difficulties and challenges faced in practice,analyses the applicability,and puts forward some countermeasures and suggestions for promoting the integration and development of big data and internal audit,such as attaching importance to the construction of talent team,actively using new technology to improve the internal audit work,and strengthening the exchange and sharing of internal and external information in enterprises.